Archit Joshi,
Syracuse University, Syracuse, New York , USA , archit.joshi@gmail.com
Abstract
Intercompany pricing within multinational enterprises (MNEs) governed by SAP systems plays a crucial role in ensuring smooth internal transactions. However, it faces several legal and compliance challenges, particularly concerning transfer pricing regulations, tax compliance, and evolving global standards such as OECD’s Base Erosion and Profit Shifting (BEPS) framework. This paper explores these challenges, focusing on SAP’s role in intercompany pricing, legal obligations, compliance hurdles, and strategies for mitigating risks. Through a comprehensive analysis of literature and case studies, this study identifies solutions to streamline processes and ensure alignment with legal standards and regulatory frameworks.
Keywords
SAP, Intercompany Pricing, Transfer Pricing, BEPS, Tax Compliance, Legal Challenges, SAP Compliance, Multinational Enterprises
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- Nanda Kishore Gannamneni, Jaswanth Alahari, Aravind Ayyagari, Prof.(Dr) Punit Goel, Prof.(Dr.) Arpit Jain, & Aman Shrivastav. (2021). Integrating SAP SD with Third-Party Applications for Enhanced EDI and IDOC Communication. Universal Research Reports, 8(4), 156–168. https://doi.org/10.36676/urr.v8.i4.1384
- Satish Vadlamani, Siddhey Mahadik, Shanmukha Eeti, Om Goel, Shalu Jain, & Raghav Agarwal. (2021). Database Performance Optimization Techniques for Large-Scale Teradata Systems. Universal Research Reports, 8(4), 192–209. https://doi.org/10.36676/urr.v8.i4.1386
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